Gta applicability

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Ganeshbabu K (Querist)
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24 April 2013 Please clarify me whether GTA is applicable for transportation charges paid to CLEARING AND FORWARDING AGENTS ,

(this transportations charges is road transport from factory to port)

Please clarify as early as possible..by giving some references sec. or notification if possible

CA Dileep Surya Kumar

CA Dileep Surya Kumar (Expert)
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24 April 2013 Please verify that if there is separate contract for transportation and separate bill, Service of GTA separately assessed under GTA.

Decided in the case of BHAGYANAGAR SERVICES versus CCE, HYDERABAD - 2006 -TMI - 675 - Appellate Tribunal, Bangalore

https://tslpay.com/userlogin/lexdoc.asp?Docid=302234

And also note that to categorize the service as GTA , the transporter shall issue consignment note ( Known as Lorry Receipt).

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Ganeshbabu K

Ganeshbabu K (Querist)
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24 April 2013 dear sir..thank you for ur prompt reply..

actually how things here going is

there is agreement with C&F agents with specifying rates for transportation and also for other services.

And company is getting bills from C&F agents for their out of pocket expences and their service charges in single bill..

of course the company is deducting service charges only to the portion of service charges and giving exemption to transportation and other related services..

and that transportation charges is actually paid to c&F agents as a re-imbursement of expences sometimes..

so can we apply GTA on this type of transportation where C&F agent is actually not the original service provider.(transporter)

CA Dileep Surya Kumar

CA Dileep Surya Kumar (Expert)
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24 April 2013 In that case he is acting as pure agent for GTA service as such the value of GTA services can be excluded (only if he collect actual charges from you).

Other wise total value is chargeable under C&F.

Further confirm through below link- VS datey expert in Indirect taxes will answer your query.

Thanks.

Ganeshbabu K

Ganeshbabu K (Querist)
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24 April 2013 oh..
link was missed here..

can u please give link to that once again..

Thank you for your time

CA Dileep Surya Kumar

CA Dileep Surya Kumar (Expert)
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24 April 2013 https://www.taxmann.com/queryposted.aspx

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